Lebanon VAT (TVA) Calculator
Calculate Lebanese Value Added Tax (TVA - الضريبة على القيمة المضافة) under Law No. 379: 11% standard rate, gross invoice reverse extraction, and exempt categories.
🧾 بيانات الفاتورة والضريبة (Invoice Parameters)
📊 خلاصة الضريبة (TVA Assessment)
| البند (Component) | النسبة (Rate) | المبلغ (Amount) |
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❓ الأسئلة القانونية الشائعة (FAQ)
What is the standard VAT (TVA) rate in Lebanon?
The standard Value Added Tax (TVA) rate in Lebanon is 11%, enacted under Law No. 379 (as amended by Law No. 64/2017), applied to the supply of most goods and services within Lebanese territory.
What is the mandatory VAT registration threshold in Lebanon?
A business or independent professional must register for VAT with the Ministry of Finance once their taxable turnover exceeds the statutory registration threshold (calibrated by annual budget laws, historically LBP 100 million, periodically recalibrated in unified currency equivalents).
Which goods and services are exempt from VAT in Lebanon?
Under Article 16 of Law 379, exemptions include: unprocessed staple agricultural goods, bread, medical and pharmaceutical products, banking and financial operations, non-profit educational services, and passenger public transportation.
How is VAT extracted from a tax-inclusive gross invoice price?
To extract the 11% VAT from a gross amount: Net Price = Gross Amount / 1.11, and VAT Amount = Gross Amount - Net Price.
Are exported goods and international services subject to Lebanese VAT?
No. Export of goods outside Lebanon and cross-border services rendered to foreign clients residing abroad are zero-rated (0% VAT), entitling exporters to recover input VAT incurred on their operational costs.
Engr. Muhammad Shahzad
Verified Levant Statutory Systems & Payroll SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Lebanese Labor Code statutory computations, National Social Security Fund (CNSS / الضمان الاجتماعي) contributions, Ministry of Finance (MoF) income tax brackets, customs NAJM classifications, and Électricite du Liban (EDL) utility tariffs.